In the first break-even chart is presented in 1930 by Walter Rautenstrauch. This type of planning is called the critical graph of volume of production (break-even chart). In economic theory the costs (expenses) of production are fixed and variable. To build a break-even chart are only fixed costs. For a start, displays two axes. X-axis shows the cost, Y axis is superimposed quantity of the production. In classical economic theory by increasing the amount of production in the enterprise, grow in proportion to the total costs.
When plotted, the price of the materials and products largely unchanged for a certain period. Sales occur evenly according to plan. When you change the volume of production and sales variable costs do not change. In order to build a break-even chart you need on the schedule to put three lines. Fixed costs (WIP) applied parallel to the axis of the output. Line total costs (VI) increasing variable costs. Total costs (VI) is the sum of fixed and variable costs. The following line revenues (BP).
At the intersection of revenues and gross (total) costs, a point of break even (To). The breakeven point shows the company zero profit with no cost. Right to build a break-even chart will enable the company to relate all the costs and income from sales. With the help of break even chart it is possible to calculate an accurate forecast of enterprises and its main indicators.
Using graphics it is possible to quickly obtain a fairly accurate forecast of the main indicators of the company in the changing market conditions.
Exists and is an analytical method that allows you to select the best option when comparing several technologies.
Advice 2: How to graph the points
Perhaps the most useful type of graphs in science is the schedule. Regardless of whether you have specified the schedule on the points or is the visual representation of a function, graph it allows us to objectively and clearly evaluate all types of information.
You will need
- Table editor Excel
Regardless of what a chart in Excel you do, the first step is to fill in numerical data. Chart - specific chart, so the data operations for them. First you need to make a numeric x-axis (independent variable X). It is necessary to enter in the column in order two numbers in the top cell, the first number of axes in the next second. Next you have to select the two adjacent cells and pull the cursor down as many cells, how long you need the axle. So if you enter the numbers 1 and 2 and conduct the operation (will stretch to 10 cells), you will have the axis in increments of 1 (2-1) and a length of 10.
Then you can substitute the value of y (dependent variable Y). To do this, in the middle column in the cell adjacent to the corresponding abscissa, enter the required values. Each adjacent pair of points will correspond to the point on the graph. Ask the coordinate axis you already could - the y-axis Excel will ask automatically.
We can build a graph using the formula. To do this in the top cell of the second column enter the formula with the proviso that instead of the X variable will use the cell address of the first column and before the formula will be a =sign(e.g. =A1*A1 meets x*x). Then just drag this cell down as you did in the first paragraph.
To build the graph left to highlight both columns and to perform simple surgery. To do this open the "chart Wizard" icon located on the toolbar). Select a Scatter chart with curves (you can choose more scatter with markers, depending on your preference) and then click "OK" several times. The schedule is ready.